Angelina, Viona and Chandra, Budi (2023) Model Teori Fraud Diamond mempengaruhi Financial Statement Fraud dimoderasi oleh Innovation Strategy. Jurnal Wahana Akuntansi, 17 (2). pp. 234-258. ISSN 1907-5642
Full text not available from this repository.Abstract
This study aims to examine the effect of fraud diamond on financial statement fraud and the role of innovation strategy in moderating the effect of fraud diamond on financial statement fraud. The research was conducted on companies listed on the Indonesia Stock Exchange using purposive sampling technique, while the analytical tools used were logistic regression analysis and moderating regression analysis. Samples were obtained from 89 companies registered from 2017-2021. The results showed that the component of the fraud diamond had a significant effect only on the DER variable, while the results of the study proved that the innovation strategy moderated the effect of the fraud diamond on the financial statement fraud.
| Item Type: | Article |
|---|---|
| Subjects: | Ilmu Sosial > Keuangan |
| Depositing User: | OJS LPPM UNJ . |
| Date Deposited: | 07 Mar 2025 07:43 |
| Last Modified: | 07 Mar 2025 07:43 |
| URI: | http://repository.unj.ac.id/id/eprint/55170 |
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